, citizens and legislators around the world have focused on the erosion of the corporate income tax base. In response, in 2012 … the G-20 — the gathering of the leaders of the world's twenty largest economies — launched the “Base Erosion and Profit … Shifting” (BEPS) project, the most extensive attempt to change international tax norms since the 1920s.This article is the …

(BEPS) project. Our study is important as prior research has not examined the direct influence of various interest groups on … the content of tax rules by means of comment letters. Using content analysis, we seek to explain the lobbying success of … strategies used. Results indicate that lobbying success is mainly explained by the vested interests of the three groups, with …

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under … Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework …

Developing countries around the world are facing challenges funding necessary public services such as health, education …